Kalyani B. Nair
Kalyani is graduated from Government Law College Thiruvananthapuram on BA, LLB and is currently pursuing LLM in Criminal Law, Criminology and Penology. She always believes that Fear kills more dreams, than failure ever will. Her area of interest are Criminal law and Constitutional Law. She is also into baking, reading and gardening.
![Carry Forward of Losses of Vodafone Idea: Supreme Court issues Notice in Income Tax Dept’s SLP on Delay Condonation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Losses-Vodafone-Idea-Supreme-Court-Income-Tax-Dept-SLP-Delay-Condonation-taxscan.jpg "Carry Forward of Losses of Vodafone Idea: Supreme Court issues Notice in Income Tax Dept’s SLP on Delay Condonation [Read Order]")
Carry Forward of Losses of Vodafone Idea: Supreme Court issues Notice in Income Tax Dept’s SLP on Delay Condonation [Read Order]
The Supreme Court directed to issue notice in Income Tax Department’s special leave petition (SLP) on Delay Condonation in the matter regarding Carry...
![Rejection of ITC on Failure of Supplier to file GSTR- 1 on Time: Kerala HC Remands Matter to Assessing Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Rejection-of-ITC-Supplier-to-file-GSTR-1-Kerala-HC-Assessing-Authority-TAXSCAN.jpg "Rejection of ITC on Failure of Supplier to file GSTR- 1 on Time: Kerala HC Remands Matter to Assessing Authority [Read Order]")
![Payment of Management Fees to ATS can be added to Income of Assessee: Delhi HC upholds Deletion of Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Payment-Management-Fees-ATS-Income-of-Assessee-Delhi-HC-Deletion-of-Disallowance-TAXSCAN.jpg "Payment of Management Fees to ATS can be added to Income of Assessee: Delhi HC upholds Deletion of Disallowance [Read Order]")
![Relief to MRF Limited: CESTAT rules Manufacturer is entitled to take credit of amount equivalent to Cenvat Credit paid earlier [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Relief-MRF-Limited-CESTAT-Manufacturer-Credit-Amount-equivalent-Cenvat-Credit-Paid-TAXSCAN.jpg "Relief to MRF Limited: CESTAT rules Manufacturer is entitled to take credit of amount equivalent to Cenvat Credit paid earlier [Read Order]")
Inordinate Delay in Testing Sample is Virtually Suicidal to Outcome of Test Results: CESTAT sets aside Valuation of Iron Ore [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside valuation of iron ore and noted that inordinate delay in testing sample is virtually suicidal to outcome...
![Inordinate Delay in Testing Sample is Virtually Suicidal to Outcome of Test Results: CESTAT sets aside Valuation of Iron Ore [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Inordinate-Delay-Testing-Sample-Virtually-Suicidal-Outcome-of-Test-Results-CESTAT-Valuation-of-Iron-Ore-TAXSCAN.jpg "Inordinate Delay in Testing Sample is Virtually Suicidal to Outcome of Test Results: CESTAT sets aside Valuation of Iron Ore [Read Order]")
Proviso to Rule 3(5) of CCR cannot be applied Retrospectively to Capital Goods Removed prior to 13.11.2007: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the Proviso to Rule 3(5) of the Cenvat Credit Rules, 2004 (CCR) cannot be applied retrospectively to...
![Proviso to Rule 3(5) of CCR cannot be applied Retrospectively to Capital Goods Removed prior to 13.11.2007: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CCR-CESTAT-Capital-Goods-CCR-cannot-be-applied-Retrospectively-to-Capital-Goods-Goods-taxscan.jpg "Proviso to Rule 3(5) of CCR cannot be applied Retrospectively to Capital Goods Removed prior to 13.11.2007: CESTAT [Read Order]")
![Tax Judgments of High Courts: Annual Case Digest 2023 [Part 3]](https://www.taxscan.in/wp-content/uploads/2024/01/Tax-Judgments-of-High-Courts-Annual-Case-Digest-2023-Part-3-TAXSCAN.jpg "Tax Judgments of High Courts: Annual Case Digest 2023 [Part 3]")
Actual Interest Expenditure to be Adjusted against Income Earned by way of Interest under Income Tax Act: Delhi HC [Read Order]
In a recent decision the Delhi High Court ruled that actual interest expenditure to be adjusted against income earned by way of interest under the Income Tax Act, 1961. The appeal concerns...
![Actual Interest Expenditure to be Adjusted against Income Earned by way of Interest under Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Actual-Interest-Expenditure-Adjusted-against-Income-Earned-Interest-under-Income-Tax-Act-Delhi-HC-TAXSCAN.jpg "Actual Interest Expenditure to be Adjusted against Income Earned by way of Interest under Income Tax Act: Delhi HC [Read Order]")
Tax Evasion Case by MRF Chairman & Managing Director: Madras HC permits Compounding of Prosecution [Read Order]
The Madras High Court permitted compounding of prosecution in the tax evasion case by MRF Chairman and Managing Director. The present writ appeal has been filed challenging the order of the Single...
![Tax Evasion Case by MRF Chairman & Managing Director: Madras HC permits Compounding of Prosecution [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Madras-High-Court-Tax-Evasion-Case-Compounding-of-Prosecution-MRF-Chairman-tax-evasion-MRF-Case-taxscan.jpg "Tax Evasion Case by MRF Chairman & Managing Director: Madras HC permits Compounding of Prosecution [Read Order]")
Service Tax not leviable under BAS on Service Charges received from Clients for Visa Consultation: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench ruled that service tax is not leviable under business auxiliary services (BAS) on service charges received from...
![Service Tax not leviable under BAS on Service Charges received from Clients for Visa Consultation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Business-auxiliary-services-Service-charges-exemption-CESTAT-New-Delhi-Visa-Consultation-taxscan.jpg "Service Tax not leviable under BAS on Service Charges received from Clients for Visa Consultation: CESTAT [Read Order]")
Service Tax not leviable under BAS on Incentives Received from CRS Companies and Air Lines on Sale of Tickets: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that service tax not leviable under business auxiliary services (BAS) on incentives received from CRS...
![Service Tax not leviable under BAS on Incentives Received from CRS Companies and Air Lines on Sale of Tickets: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Service-Tax-business-auxiliary-services-CESTAT-New-Delhi-CRS-companies-incentives-Ticket-sales-Service-tax-on-incentives-TAXSCAN.jpg "Service Tax not leviable under BAS on Incentives Received from CRS Companies and Air Lines on Sale of Tickets: CESTAT [Read Order]")